Andrews Corporation uses the weighted-average method of process costing. The following information is available for February in its Polishing Department: Equivalent units of production-direct materials Equivalent units of production-conversion Costs in beginning Work in Process-direct materials Costs in beginning Work in Process-conversion Costs incurred in February-direct materials Costs incurred in February-conversion 1 101,000 EUP 87,200 EUP $ 56,700 $ 41,700 $ 479,700 $ 602,500 The cost per equivalent unit of production for direct materials is: Multiple Choice $5.31 $5.97 O O $6.15 O $4.75 $10.71 O